Chen, Zhe
A study on the protection of taxpayer rights in an era of enhanced exchange of information how can the Chinese approach be improved? / Zhe Chen & Bart Peeters
Disponible también en formato electrónico.
Resumen
Incluye referencias bibliográficas.
This study explores taxpayer protection under the exchange of information (EOI) in China. From a comparative study between Chinese law and European law in general (combining EU law and the ECHR as interpreted by the European Court of Justice (ECJ) and the European Court of Human Rights (ECtHR)), possible improvements for the Chinese approach are suggested. The protection of taxpayers’ rights is divided into three different layers: confidential treatment of personal data, involvement of the taxpayer in the EOI-processes, and the right to remedy of taxpayers that have been treated incorrectly. Within these layers the study recommends to provide additional measures to attempt to effectively address data leakages or unjustified use of
them, improved passive and active access for taxpayers into the EOI-process, and ex ante and ex post remedies in the event of violations.
CONTRIBUYENTES
DERECHO COMPARADO
INTERCAMBIO DE INFORMACION TRIBUTARIA
PROTECCION DE DATOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
CHINA
Peeters, Bart
Intertax 0165-2826v. 50, n. 8-9, August-September 2022, p. 579-603
A study on the protection of taxpayer rights in an era of enhanced exchange of information how can the Chinese approach be improved? / Zhe Chen & Bart Peeters
Disponible también en formato electrónico.
Resumen
Incluye referencias bibliográficas.
This study explores taxpayer protection under the exchange of information (EOI) in China. From a comparative study between Chinese law and European law in general (combining EU law and the ECHR as interpreted by the European Court of Justice (ECJ) and the European Court of Human Rights (ECtHR)), possible improvements for the Chinese approach are suggested. The protection of taxpayers’ rights is divided into three different layers: confidential treatment of personal data, involvement of the taxpayer in the EOI-processes, and the right to remedy of taxpayers that have been treated incorrectly. Within these layers the study recommends to provide additional measures to attempt to effectively address data leakages or unjustified use of
them, improved passive and active access for taxpayers into the EOI-process, and ex ante and ex post remedies in the event of violations.
CONTRIBUYENTES
DERECHO COMPARADO
INTERCAMBIO DE INFORMACION TRIBUTARIA
PROTECCION DE DATOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
CHINA
Peeters, Bart
Intertax 0165-2826v. 50, n. 8-9, August-September 2022, p. 579-603